In each canton another gift!?
First advance, gifts to spouses and registered partners are inheritance tax free in all cantons.
If you are not a spouse or registered partner of the giver, it is more complicated.
apply in Switzerland in any other District rules for calculating the gift tax. The individual tax rates in the cantons can be found in the following table.
| cantons | children / grandchildren | parents | siblings | Other | partner |
|---|---|---|---|---|---|
| Aargau | 0 | 4-9% 6-23% | to 32% | 4-9% | |
| Appenzell Outer Rhodes | 0 | 0 | 22 % | bis 32 % | 12 % |
| Appenzell Innerrhoden | 1 % | 4 % | 6 % | 20 % | 20 % |
| Basel-Landschaft | 0 | 3,2–11 % | 4,8–16,5 % | bis 44 % | bis 44 % |
| Basel-Stadt | 0 | 5–11 % | 7,5–16,5 % | bis 49,5 % | 7,5–16,5 % |
| Bern | 0 | 6 – 15 % | 6 – 15 % | bis 40 % | 6–15 % |
| Freiburg | 0 | 0 | 6–10 % | 30–50 % | 30–50 % |
| Genf | 0 | 0 | 6–11 % | bis 26 % | bis 26 % |
| Glarus | 0 | 2,5–6,25 % | 4–10 % | bis 25 % | 4–10 % |
| Graubünden | 0 | 1–4 % | 1–4 % | 1–4% | 1-4% |
| Jura | 0 | 7 % | 14 % | 7–35 % | 14 % |
| Luzern | 0 | 6–12 % | 6–12 % | bis 40 % | 6–12 % |
| Neuenburg | 3 % | 3 % | 15 % | bis 45 % | 20 % |
| Nidwalden | 0 | 3 % | 5 % | 15 % | 0 |
| Obwalden | 0 | 0 | 0 | bis 20 % | 0 |
| St. Gallen | 0 | 10 % | 20 % | bis 30 % | up to 30% |
| Schaffhausen | 0 | 2-8% 4-16% | to 40% | 40 ;% | |
| Solothurn | 0 + 8-17 per thousand tax | 2-5% + 8-17 per thousand tax | 4-10% + 8-17 per thousand tax | to 30% + 8-17 per thousand tax | to 30% e + 8-17 per thousand tax |
| Schwyz | 0 | 0 | 0 | 0 | 0 |
| Thurgau | 0 | 2–7 % | 4–14 % | bis 28 % | bis 28 % |
| Tessin | 0 | 0 | 5,95–15,5 % | bis 41 % | bis 41 % |
| Uri | 0 | 0 | 4–10 % | bis 30 % | bis 30 %e |
| Waadt | 2,26–3,5 % | 2,64 – 7,5 % | 5,28–12,5 % | bis 25 % | bis 25 % |
| Wallis | 0 | 0 | 10% to 25% | to 25% | |
| train | 0 | 0 | 4-8% | to 20% | 0 |
| Zurich | 0 | 2-6% | 6-18% | to 36% | to 36% |
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